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HomeMy WebLinkAboutCOM 0742.003 1998-2000 LLr - '4~,.. - E~tP~ANAT~C)N ~F Tf~E READ PR~PERT`~ TAX ~.SN ~ISA~~~L~TY EXEf~IPTi~~IS ~tme._..__-~-_T_ By.__~_._,..__ DatQ -'L.s'.1~_---- tal ncii_~' -..,-~~G~wn CAU _ i j .i ~t ~y ~:Oi'M j~ i I ~ i COUNTY OF HAVtiJAIf REAL PROPERTY TAX DIVISI©N 865 Piilani Sireet, Hiio, tfawaii 9672© Phone: {808} 861-8201- Hiio 75-5706 #Cuakir~i Hwy., Ste. 112, Kailua-Kona 96740 3'hone: (808) 327-3540-Kona I Comm. No. ~~2 ~ 3 File No.__.~pC ~ -f' _ Fief. 'I'c;;--_ T 74 hef. ll~~e--- MAY ~ 1 DiSAF36LITY EXEMPTIONS his handout Yzas been prepared by the Real Property - fax Division ~ assist property owners in the County of Hawaii by providing an xplanation of the benefits associated with filing a claim far the isabiiity exernptian. VHO QIIAL~FIES FOR THE DISAI3ILI'1'Y EXEI~jpTION? 'ou are entitled to the disability exemption if: The ownership of your property is recorded at the E3ttreau of Conveyances, on or before Qecember 31 st preeedi ng the tax year for wFzich the exemption is ctairrzed. Alt leases< must be for a term ai '!0 years ar more and recorded at the Bureaz,r in order for the lessee to qualify for the disability exemption. In the case of a lease of Hawaiian homestead land, either lessee andlor spouse shall be entitled to the disability exemption Proof of marriage must be submitted for the non-Hawaiian spouse claiming the disability. The disability shat! be certified by: ` a. a physician licensed under Chapter 453 or 464 or both b. a qualified out-of-state physician who is currently licensed to practice in the state in which the physician resz~s or c. a commissioned medical officer in the United Sags military setvir~e or Public Health service, engaged in thk discharge of their official duty. Certification shall be on farms prescribed try the ~>unty Department of Finance. Official documentations fry the Social Security Administration can be substituted for the hYsician's certification of disability. 3) You must file a claim, Form 19-73 or 19-75, for th~disability exemption on ar before furze 34th for tine first haitsyment or December 31st for the second half payment with of #2 above. IIIfiAttMUM TAX AH parcels of real property are subject to at teast)e tni~iz~nurr~ tax regardless of the type, or amount, of exempting}. j ~ HAbISEi!~'S DISEASE ~ If you have Hansen's Disease and are confined because of the illness, you are exempt from teat property taxes on your real property up to but pot exceeding a taxable value of $50,000. i BLINf}, DEAF OR TOTALLY OISA6ILEO If you have impaired sight or hearing or are totally disabled, you may file a claim on form 19-75, fora $50,000 real property tax exemption on properties you overt in the County of Hawaii. This claim is in addition to the regular or multiple home exemption. The home exemption shall be granted first, then followed by the . applicable blind, deaf, or totally disabled exemption on the property clasmed as the owner's principal residence. Thereafter, any remaining exemption provided by this section shaft be applied to another property. 13LIN0: An individual whose eyesight does not exceed 201200 in the better eye with corrective lenses or whose visual sharpness is greater than 201200, to this tatter case, the field of vision must have a width of 20 degrees or less. DEAF: An individual whose average loss in the speech frequencies X500/2,000 Hertz] in the better ear is 82 decibels, A.S.A., or worse. TOTALLY D>ISA~Lffl: ! A person who is totally and permanently disabled physically or mentally, which results in the person's inability to engage in any substantial gainful business or occupation. For example, medically-cert~ed heart attack or stroke victims may qualify for this exemption. TOTALLY D1SA8LED VETERANS: If you are a totally disabled veteran due to injuries received while on active duty with the U. S. Arrtted Forces, your principal hams is exempt from property taxes, other than special assessments, and the annual mini€~um tax. However, if any portion of the home is used for comrnercia! purposes, that por#ion of the building and 1arici shad not be entitled io the exemption. For this special exemption, veterans must frle a claim ors Form 19-73 on or before June 30th for the first half payment or December 3'I st for the second half payment. The home exemption wilt be valid as long as the veteran claiming the exemption remains totally disabled or the widow yr widower of the totally disabled veteran remains unmarried. Once filed and granted, permanent disability exemptions do not have to be re-ftlsd annually, as long as all requirements continue to be met. However, any person who has been allowed an exemption teas a duty to report to the assessor ; within thirty days after Ire ceases tv qualify for such an exemption. Any person who fails to make a report witfiin the tin's required shall be liable for a civil penalty of 5100. In ' ~ addition to tfi~e penalty. any individual who files a lraudulent claim for. exemption or attests to any false statement shall be (nett $1,Ob0. ~ . i `i i i I?efinitinns.• , "Mind" means a person whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 'Twenty degrees. The impairment of sight shall be certified on forms prescribed by the heal Property Tax Division on the basis of a written report on an examination performed by a qualified ophthalmologist or qualified optometrist (Section 235-1, Hawaii Revised Statutes). "]J~f' means a person whose average loss in the speech frequencies (500-2000 I-lertz) in the better ear is eight-two decibels, A.S.A., or worse. The impairment of deafness shall be certified by a qualified otolaryngologist on forms prescribed by the Rea! Property Tax Division (Section 235-1, Hawaii Revised Statutes). "Person tetaliv,~i,~~l~d" means a person who is totally and permanently disabled, either physically ar mentally, which results in the person's inability to engage in any substantial gainful business or occupation. The disability shall be certified by a physician licensed under Chapter 453 or 460, or both, on forms prescribed by the Real Property Tax Division (Section 235-1, Hawaii Revised Statutes). I lY ~ T~14r.C'T>[O l~[S Purpose of Form 19-75A -Use Form 19-75A to certify blindness, deafness, or disability for tax purposes. Form 19-75A must be attached to Form 19-75, Claim for Taa 1~semption by Person with Impaired Sight or Hearing or by Totally Disabled Person. Copies of this form should be retained by the taxpayer claiming the exemption and the physician or optometrist certifying the blindness, deafness, or disability. How to file -File the original copy of this form attached to Form 19-75 with the Real Property Division. Where to file - County of Hawaii Real Property Tax Division Department of Finance 865 Piilani Street -Hilo, Hawaii 96720 75-5706 Kuakini Hwy Ste, 112 - Kailua-Kona, Hawaii 96740 Telephone: (808} 961-8201 -Hilo 327-3539 -Kona 1rOR 1YF~T ]]VCQIl~L D[SASILITY EXEMPTION, CONTACT: Department of Taxation State of Hawaii P.O_ Box 1377 75 Aupuni Street Hilo, Hawaii 96721-1377 Telephones (808) 974-b321 Form 19-7SA {8/97) County ofHawaii -Real Property Tax Division Pbysicitta's Certiiied Report Oa Eye Or Ne:ring Extt®iatttion or DL~lbility for Tex Exemption Purposes [Complete only one put, even if applicant has multiple disabilities) Tax Map Key Number(s) Applicent'a Name Social Security No. Address Tdeghone No. ART I EYE EXAMINATION (Mwt be done 6y ar opthalasolo~st or as eptoaRetrbt} a. Diagnosis b. vision without connective lenses: OD: oS: c. ~aion with corrective lenses: OD: ~ OS: d. to thb applicartt'a visual acuity 20800 or worse in the better eye with oorrecxiv9e lantes7 [ ] Yd [ ] No a Is there a Held defect in which the widest diameter of visual field subtends an mgle no Stealer than 20 degrees? (j Yes [ ] No f. Date first eertifiabte u legally "bt>nd" g. Should applicant be ro-ezunined for tax p~u~poaes? I ]Yea [ ] No If "yes", when? ART II HRARING 6KAMllYATION (Mrtt bt dsne ~ an otdaryr~olajNt ww~w+~wrrrri w-~irr~~~rrw.~+r-r a. Dlegrloatt b. Hetririg loot (500.2000 Hertz) without aid: Right Lett (Decibe4 ASA oc ANSI 1969) y the applignt'a average ba in Orequenaes (500-2000) Ekstz in the better ear? 82 Decibels ASA (or 9Z Decibels ANSI 1969) or worse? ( )Yet [ ] No d. Date tint cati6abie u legally *detf" a Should appiiaaat be ra-aunmud for tax pu:potet? [ ] Ya [ j No If "yes", what? A>EtT DII REPORT ON DISABILITY (Mtnt be derv by pi0rsieiu+g iieeiaed ruder Clapter ~53~_HRS) a DiegOOSit b. Data tint disabled or unsbk w work Date wider yow care (by year} c. Ditgnoeia and patinatt symptoms ar findings that preclude ability to engage in gatrdbl work d. Is the condition totally and pea'rrratKntiy disabiingi j ]Yes [ ] No ' e. If "No",when shOYid applicsn! be rc~exraruned for tax pwpoaea? CERTIFICATION SY A LICICNSED PHYSICIAN, OTOLARYNGOLOGI3T OR OPTOMETRIST Baaod on the above report. t hereby certit~? that: Applipnt conforna to State detinirtion of "t3ljnd" [ ] "Deaf' [ ] or "Totally Ika~led" [ OR Applicattt does not conform to die above deflnitiont [ j one si~p+e dPhyatcbn, pwlaryadotogiat or optaaaria L~xtre Number Print None of Physidt4 Otolaryn/alogiat or Optometrlat t7rwe Lieewe B.spira Addr~era of Pty?dcie». Otolacyogolo8ia or Optamdrist FILL Oi1T TWO COPTES (COMPLETE ONE CI.A[M FOR EACri YAI:(C.~:L UWN1rD) RP Form t4-7S (R,'97) vt:pT. of rTNaNCe CUUNTY OF I•IAWAII ISLE Z S PLAT PARCEL CPR REAL PROPERTY TAX DIVISION 3 A65 PGtani Street, HUo, Hawaii 96720 75-.5706 KuaWni Ttwy., Ste. t12, l~allua•fcunn, Ilawe{f 967x0 Is this your residency? ( [Yes [ J No Phone: ITT1,0 961.8201 KONA J27-75an (For Official Usc) PT" l"I' CLAIM FOR DISABILITY EXEMPTION' E7t C. D. BLDG.# exemption is hereby claimed Crom Real Property Tax due to: DLDG,"/o (Please check one) LAND "/a [ ] Hansen's disease suCteror EX # I. 1 Blind [ 1 Deaf ( )Totally disabled (Print Claimant's Name) (S~cial Security Number) (Date of Birth) Mailing Address Business Phone Residence Phone Dated I9 Claimant's Signature *Thts exemption iS in addition to the regular home exemption. To obtain the regular home exemption, you must file a claim on RP FORM 19-71. Impairment or disability must be certiCed by a licensed physician, otolatyngologist or optometrist and said certificate filed at Real Property Tax office. SOCIAL SECURITY NUMBER • The applicant's social security number is requested for the purpose of establishing the identity of the applicant for exemptton and maintaining a record of exemption claims. The request is authorized under the federal Social Security Act (~l2 U. S.C.A. See. 105(c)(2)(C)). Disclosure is Voluntary and will not affect the allawanec of a claim for exemption but failure to disclose may result in the delay in verifying eligibility for the claim. If disclosed. social security numbers will not be subject to public access. (For Tax Office Use Only) Received by: Effective Tax Year Date ~ 9 Input Date; gy; r` Claim Disallowed For Tax Year Reason' Input Date' _ Bye